中信银行中间业务成本管理的作业成本法应用研究

发布时间：2018-05-05 11:20

本文选题：作业成本法 + 中间业务　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着央行对利率的不断调整,商业银行在传统存贷业务中的获利空间不断缩小,为此,大批银行家把目光投向了中间业务。中间业务作为银行业务当中的一种新型业务,与资产、负债业务相比,最鲜明的优势就是对银行资本占用低,且具有低成本、高收益的特点,随着综合业务的不断扩展,不仅可以满足客户需求,还能增加客户量,同时促进其他相关业务,比如资产业务、负债业务等的共同发展。而发展中间业务最根本的就是对其成本的准确核算与管理,只有知道每项业务的准确的成本信息,并将其与收益进行对比,才能知道这项业务是否盈利,盈利多少,是否有继续发展的必要。但是传统的成本核算方法并不能为管理层提供准确、具体的产品成本信息,考虑到中间业务的共同成本比重大,可以选择作业成本法来进行中间业务成本的核算与管理。通过对中信银行中间业务成本管理现状的分析,将作业成本法运用到中间业务成本上来,对中间业务成本进行准确的核算与有效的管理,提高中间业务效率。据调查表明,现如今许多国外大型金融机构已经放弃传统成本法而是采用更加精准的作业成本法来进行成本核算。与传统成本法相比,作业成本法的核算与管理理念更为先进,能够帮助信息使用者更加合理有效的进行经营管理与战略决策。银行中间业务较其他业务而言,具有种类多样且代理费用占有比重大等特点,利用作业成本法可以获得更加精准的成本核算结果,这将大大提高中间业务成本管理水平,为客户提供更好的中间业务产品建议,从而吸引更多客户,为银行发展贡献更大的利益。因此,将理论基础与实际案列相结合,采取定量与定性分析相结合的方法,将作业成本法应用于商业银行中间业务成本管理当中具有十分重要的意义。
[Abstract]:With the adjustment of interest rate by the central bank, the profit space of commercial banks in the traditional deposit and loan business is shrinking, so a large number of bankers have turned their attention to the intermediate business. Intermediary business as a new type of business in banking business, compared with assets, liabilities business, the most obvious advantage is that the bank capital occupation is low, and has the characteristics of low cost and high income, with the continuous expansion of comprehensive business, It can not only meet the needs of customers, but also increase the number of customers, and promote the common development of other related business, such as assets business, liability business and so on. The most fundamental thing in developing intermediate businesses is to accurately account and manage their costs. Only by knowing the exact cost information of each business and comparing it with the income, can we know whether the business is profitable and how much it is profitable. Is there a need for continued development? However, the traditional cost accounting method can not provide management with accurate and specific product cost information. Considering the large proportion of common cost of intermediate business, activity-based costing method can be selected to account and manage the cost of intermediate business. By analyzing the current situation of cost management of intermediate business in CITIC Bank, this paper applies activity-based costing method to the cost of intermediate business, and carries out accurate accounting and effective management to improve the efficiency of intermediate business. According to the survey, many large foreign financial institutions have abandoned the traditional cost method and adopted more accurate activity-based costing method to carry out cost accounting. Compared with traditional costing, ABC is more advanced in accounting and management, and can help information users to make more reasonable and effective management and strategic decision. Compared with other businesses, bank intermediary business has the characteristics of diverse types and large proportion of agency fees. Using activity-based costing method can obtain more accurate cost accounting results, which will greatly improve the level of intermediate business cost management. To provide customers with better intermediate business products to attract more customers and contribute more benefits to the development of banks. Therefore, it is of great significance to apply ABC to the cost management of intermediate business in commercial banks by combining the theoretical basis with the actual case list and adopting the method of quantitative and qualitative analysis.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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